https://www.taxtmi.com/caselaws?id=333489 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appeal by the appellant, a 100% E.O.U., in a case concerning the interpretation of the term "manufacture" in the context of duty foregone on imported copper cable scrap. The Tribunal considered the broader view of manufacturing under the Exim Policy, emphasizing that the processes undertaken by the appellant, including shearing and peeling, fell within this definition. The decision highlighted the significance of aligning legal interpretations with policy directives and industry practices, ultimately setting aside the demand for customs duty, interest, and penalty imposed on the appellant. en-us Fri, 08 Apr 2016 00:00:00 +0530 Wed, 31 Jan 2018 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333489 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appeal by the appellant, a 100% E.O.U., in a case concerning the interpretation of the term "manufacture" in the context of duty foregone on imported copper cable scrap. The Tribunal considered the broader view of manufacturing under the Exim Policy, emphasizing that the processes undertaken by the appellant, including shearing and peeling, fell within this definition. The decision highlighted the significance of aligning legal interpretations with policy directives and industry practices, ultimately setting aside the demand for customs duty, interest, and penalty imposed on the appellant. Case-Laws Central Excise Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333489